Antigua and Barbuda VAT / Sales Tax
Detailed vat / sales tax rates and rules for Antigua and Barbuda in 2026.
VAT / Sales TaxXCD
Antigua and Barbuda levies a 15% ABST (sales tax) on most goods and services. A reduced rate of 14% applies to hotel accommodations. Basic food items, medicines, and exports are zero-rated.
Standard Rate
15%
Registration Threshold
Annual turnover exceeding XCD 300,000
Reduced Rates
14% — Hotel and tourism accommodations0% — Basic food items, medicines, exports
How Antigua and Barbuda VAT / Sales Tax compares
Antigua and Barbuda’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and North America’s regional average of 10.4%.
Antigua and Barbuda
15%
North America average
10.4%
Global average
13.7%
